Matriz de desdobramento de custos: uma ferramenta para encontrar desperdícios no processo produtivo

Abstract

Finding the wastes within the production process is a main goals of any large company, logically seeking to always tend them to zero. Several companies adopt methods and tools that facilitate this search and consequently the steps for solution. Within this context, are included the good practices used by companies called world-class (WCM). These companies have welldeveloped techniques that are able to find the wastes at each stage of the process, facilitating problem solving. One of the tools which are introduced in these companies is the costdeployment matrix, which is a pillar that holds WCM companies. This matrix is composed of seven steps that develop since the structuring of the costs idea, rational understanding of how the cost analysis is composed, what are the wastes within the production process and where they are distributed, how to convert these waste in financial values and, finally, how to prioritize and attack the wastes that have a greater impact. The objective of this work is to demonstrate an example of the use of this matrix within a large company in the south of Brazil, aligning the elaboration stages and the mishaps found during the research. The methodology used is quantitative research, one describing as case study the way used to elaborate the worksheet and the results that can be obtained before the data. After the matrix creation, it is also demonstrated the resolution one of problems by using tools known in industrial engineering. The results obtained demonstrate the cost-deployment matrix is a great tool for waste identification and prioritization, that helps facilitates the search for information and definition of continuous improvement goals. Through the elaboration of the matrix, a great problem was identified within the process and by using simple tools of industrial engineering it was possible to reduce about 60% of the wastes evidenced.